Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses
Noor Hashim, Weijia Li and John O'Hanlon
| Year of publication: |
2019
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|---|---|
| Authors: | Hashim, Noor ; Li, Weijia ; O'Hanlon, John |
| Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 49.2019, 6, p. 682-725
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| Subject: | financial accounting | impairment | expected loss | incurred loss | convergence | IFRS | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Kreditrisiko | Credit risk | Verlust | Loss |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2018.1526665 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012226064